>>29233658Considering the Ultra Beasts are ordered before Magearna and have shinies, I'd say they count as Pokemon. Same with the island deities, of course those are regular Pokemon. They battle with you have have stats/moves/etc.
The only things I'm not sure of are the two little ones before Solgaleo/Lunala. As you said, we really can't tell if they're pre-evos or other forms. And their ordering in the list doesn't make sense for either of those. The only two possibilities I can think of, given their ordering, is that they're either part of one evolutionary line that splits at the end (second stage can evolve into either Solgaleo or Lunala) or they're entirely independent Pokemon that are simply "counterparts" to Solgaleo/Lunala in some way. But either way I do believe that they're both separate Pokemon with their own dex numbers.
So I think there's 81 total gen 7 Pokemon, for a total of 802.